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TMI BlogAmendments to Central Excise Rules 57A, 57C, 57D, 57F, 57G, 57H, 57J, 57Q, 57R, 57T, 57U, 173Q and insertion of Rule 57CCX X X X Extracts X X X X X X X X Extracts X X X X ..... ords "machines, machinery, plant, equipment, apparatus, tools or appliances", the words "machines, machinery, plant, equipment, apparatus, tools, appliances or capital goods as defined in rule 57Q" shall be substituted; (ii) after sub-rule (1), the following sub-rule shall be inserted, namely :- "(2) Notwithstanding anything contained in sub-rule (1), the Central Government may, by notification in the official Gazette, declare the inputs on which declared duties of excise or additional duty (hereinafter referred to as `declared duty') paid shall be deemed to have been paid at such rate or equivalent to such amount as may be specified in the said notification and allow the credit of such declared duty deemed to have been paid in such manner and subject to such condition as may be specified in the said notification even if the declared inputs are not used directly by the manufacturer of final products declared in the said notification, but are contained in the said final products. Explanation.- For the purposes of this sub-rule, it is clarified that even if the declared inputs are used directly by a manufacturer of final products, the credit of the declared duty shall, notwit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ks", the words "or supplied to the United Nations or an international organisation for their official use or supplied to their projects, on which exemption of duty is available under notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 108/95-Central Excises, dated the 28th August, 1995" shall be inserted. 6. In the said rules, in rule 57F,- (i) In sub-rule (3), for the word "Notwithstanding", the words "Subject to sub-rule (3A) and notwithstanding" shall be substituted; (ii) after sub-rule (3), the following sub-rule shall be inserted, namely :- "(3A) Where a manufacturer intends to remove the inputs as such, or after the inputs have been partially processed during the course of manufacture of final products to a place outside the factory for the purposes specified in sub-rule (3), the manufacturer shall do so after debiting an amount equivalent to the amount of credit of duty attributable to such inputs or the inputs contained in such partially processed inputs : Provided that, notwithstanding anything contained in rule 57A, the manufacturer shall be eligible to avail of the credit of an equivalent amount after the inputs or the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any customs or central excise commissionerate. (ii) no credit of duty paid on inputs shall be taken after the 30th September, 1996 on inputs received in the factory under the cover of an invoice issued on or before the 1st day of September, 1996 by a dealer of excisable goods or imported goods other than a first stage or second stage dealer. Explanation :- (1) "First stage dealer" means a dealer who purchases the goods directly from the manufacturer or the depot of the said manufacturer under the cover of an invoice issued under rule 52A or rule 100E. (2) "Second stage dealer" means a dealer who purchases the goods from a first stage dealer. 8. In rule 57H of the said rules, for sub-rule (1), the following sub-rule shall be substituted, namely :- "(1) Notwithstanding anything contained in rule 57G, the Assistant Commissioner of Central Excise may allow credit of the duty paid on inputs - (i) falling within Chapter 24 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986); (ii) used in or in relation to the manufacture of fabrics other than inputs falling within heading No. 51.05, 51.06, 51.07, 52.05, 52.06, 53.06, 53.07, 53.08, 54.02, 54.03, 54.04, 54. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es made thereunder with intent to evade payment of duty, the person who is liable to pay the amount equivalent to the credit disallowed as determined under clause (ii) of sub-rule (1), shall also be liable to pay a penalty equal to the credit so disallowed. Explanation I. - Where the credit disallowed is reduced by the Commissioner of Central Excise (Appeals), Customs, Excise and Gold (Control) Appellate Tribunal or, as the case may be, the Court, the penalty shall be payable on such reduced amount of credit disallowed. Explanation II. - Where the credit disallowed is increased, or further increased, by the Commissioner of Central Excise (Appeals), Customs, Excise and Gold (Control) Appellate Tribunal or, as the case may be, the Court, the penalty shall be payable on such increased, or further increased, amount of credit disallowed. (5) Notwithstanding anything contained in clause (ii) of sub-rule (1) or sub-rule (3), where the credit of duty paid on inputs has been taken wrongly on account of fraud, wilful mis-statement, collusion or suppression of facts, or contravention of any of the provisions of the Act or the rules made thereunder with intent to evade payment of dut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appliances, and machinery); (d) components, spares, and accessories of the goods specified against items (a) to (c) above; (e) moulds and dies; (f) refractories and refractory materials; (g) tubes and pipes of iron or steel or copper or Aluminium used for coveying inputs, on which credit of duty is taken, intermediate goods or final products in the factory; and (h) pollution control equipment. (2)"specified duty" means duty of excise or the additional duty under section (3) of the Customs Tariff Act, 1975."; (ii) in sub-rule (2), for clause (i), the following clause shall be substituted, namely:- "(i) no credit of the specified duty paid on capital goods (other than those capital goods in respect of which credit of duty was allowable under any other rule or notification prior to the 23rd day of July, 1996) shall be allowed if such capital goods were received in the factory before the 23rd day of July, 1996."; (iii) in the Annexure, clause (iii) and the entries relating thereto, shall be omitted. 11. In the said rules, in rule 57R, for sub-rule (5), the following sub-rule shall be substituted namely :- "(5) No credit if the specified duty paid on the capital g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntained in sub-rule (2) and sub-rule (4), where the credit of duty paid on capital goods has been taken wrongly by reason of fraud, wilful mis-statement, collusion or suppression of facts, or contravention of any of the provisions of this Act or the rules made thereunder with intent to evade payment of duty, the person who is liable to pay the amount equivalent to the credit disallowed, as determined under sub-rule (2), shall also be liable to pay interest at such rate as may be fixed by the Board under section 11AA of the Act from the first day of the month succeeding the month in which the credit was wrongly taken, till the date of payment of such amount. Explanation I. - For the removal of doubts, it is hereby declared that the provisions of this sub-rule shall not apply to cases where the credit disallowed became payable before the commencement of this rule. Explanation II. - Where the credit disallowed is reduced by the Commissioner of Central Excise (Appeals), Customs Excise and Gold (Control) Appellate Tribunal or, as the case may be, the Court, the interest shall be payable on such reduced amount of credit disallowed. Explanation III. - Where the credit dis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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